Accounting Jeopardy…

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David Fordham’s AIS Jeopardy Game
http://cob.jmu.edu/fordham/AECM1.htm
One of the simplest, yet most unusual, applications I
use for PowerPoint is my own parody of the Jeopardy
game. If you download it and try it, I think you'll have
to agree it is ultra-simple, downright embarrassingly
so, yet the students get a kick out of it, since it is so
unlike any PowerPoint session they've ever seen. Class
participation a la mode! Not a lot of new learning takes
place on the day I play the game, but the students
have a good time! I use Snickers bars for the winners,
and a homework review sheet for the losers!
There’s also a Double Jeopardy Version!
ACTG 313
November 17, 2006
Professor David Fordham
James Madison University
Jeopardy Game PowerPoint Files can
be downloaded from
http://cob.jmu.edu/fordham/AECM1.htm
ACTG 313 Jeopardy…
Today’s Categories…
Transaction Cycles
 Internal Control
 Information Security
 Connectors
 Flowcharting
 Miscellaneous

Trans’n
Cycles
Internal
Control
Info
Security
Connectors
Flow
Chart
Misc
$100
$100
$100
$100
$100
$100
$200
$200
$200
$200
$200
$200
$300
$300
$300
$300
$300
$300
$400
$400
$400
$400
$400
$400
$500
$500
$500
$500
$500
$500
Transaction Cycles $100
Check-writing is a major activity towards
the end of this cycle.
What is the
Purchasing/Payables/Disbursements cycle?
Back to Board
Transaction Cycles $200
Preparation of a Deposit Slip is an activity
towards the end of this transaction cycle.
What is the Sales/Billing/Cash-Receipts
cycle?
Back to Board
Transaction Cycles $300
This form is a legal document creating a bailment
giving a third-party transportation company
permission to be in possession of your company’s
merchandise (or that of your customer) for the
purpose of delivery.
What is a Bill of Lading?
Back to Board
Transaction Cycles $400
Although not necessarily a true “transaction” in
that it does not involve parties outside a company,
this is generally referred to as one of the common
“transaction cycles” because of its complexity and
the large number of information-related activities
often taking place in its course.
What is the Manufacturing Cycle?
Back to Board
Transaction Cycles $500
This is a major accounting activity,
typically done monthly, and comprising an
extremely important internal control
towards the end of BOTH the purchasing
AND the sales cycles.
What is the Bank Reconciliation?
Back to Board
Internal Control -- $100
This is the formal name of the group
whose initials are C.O.S.O.
What is the Committee of Sponsoring
Organizations?
Back to Board
Internal Control -- $200
The three functions of controls are
Correction, Detection, and this.
What is Prevention?
Back to Board
Internal Control -- $300
SAS number 78 is addressed to this
audience.
Who are Financial (or Independent)
Auditors?
Back to Board
Internal Control -- $400
This classic piece of Congressional
legislation was the first to specifically state
that management of all publicly-held
companies is responsible for implementing
“internal control” in corporate reporting
systems.
What is the Foreign Corrupt Practices Act?
Back to Board
Internal Control -- $500
The names of the two U.S. Congressmen
who sponsored the federal legislation
addressing corporate governance, and
mandating the personal responsibility of
management for the review of the internal
control system.
Who are Sarbanes and Oxley?
Back to Board
Information Security $100
This is the third Information Security pillar, along
with Data Confidentiality and Data Integrity.
What is Data Availability?
Back to Board
Information Security $200
A smoke alarm is an example of this kind of
countermeasure.
What are Detective Countermeasures?
Back to Board
Information Security $300
DAILY DOUBLE!!!
Information Security $400
The “Triad” of Information Security pillars
share this acronym with a internationally
famous (or infamous) U.S. government
agency.
What is C.I.A.?
Back to Board
Information Security $500
To avoid reduce the likelihood of
modification to computer programs, a
good SDLC team will use this kind of
programming language in their
development project.
What is a “compiled” language?
Back to Board
Connectors $100
What is an HP Power Connector?
Back to Board
Connectors $200
stereo
mono
What is a Phone plug?
Back to Board
Connectors $300
Left audio Right audio
(red)
(white)
Composite video
(yellow)
What is an RCA or “phono” plug?
Back to Board
Connectors $400
8 contacts
per plug
What is an RJ-45 plug?
Back to Board
Connectors $500
What is a DB-9 connector?
Back to Board
Flowcharting $100
What is the symbol for Data Storage, or a
Data File?
Back to Board
Flowcharting $200
What is the symbol for a manual process?
Back to Board
Flowcharting $300
What is the symbol for an off-page
connector?
Back to Board
Flowcharting $400
What is the symbol for a PREDEFINED
process?
Back to Board
Flowcharting $500
What is the symbol for computer
Input/Output?
Back to Board
Miscellaneous $100
The gender of this connector.
What is “female”?
Back to Board
Miscellaneous $200
The three-letter acronym representing the field of
study addressing the concepts, design, and
evaluation of comprehensive information systems
which gather, store, analyze, and report accounting
and financial data.
What is AIS?
Back to Board
Miscellaneous $300
The full name of the 15th-century Venetian
(1445-1517) who in 1494 published his
influential treatise “Summa de
Arithmetica, Geometria, Proportioni et
Proportionalita” describing double-entry
bookkeeping, including debits, credits,
journals, ledgers, and financial
statements. (He later became a
Franciscan monk.)
Who is Luca Pacioli?
Back to Board
Miscellaneous $400
Bill McCarthy’s “REA” model was based on
George Sorter’s “Events Approach” to accounting,
and incorporates this concept from Theoretical
Philosophy, which refers to the use of symbols to
represent real world entities, events, and
processes.
What is “Semantic Modeling”?
Back to Board
Miscellaneous $500
Under the COSO 1992 framework, this is the
fifth component of Internal Control, the
other four being Control Environment, Risk
Analysis, Control Activities, and Information/
Communication.
What is Monitoring?
Back to Board
Information Security --Specify your wager…
Information Security
When these two match up and get together, an
incident occurs, not necessarily a loss.
What are a “Threat and Vulnerability”?
Back to Board
Information Security -Specify your wager…
Information Security --*****
What are Authentication and Non-Repudiation?
Back to Board
Final Jeopardy…
The category is “IT Auditing”
IT Auditing…
Specify your Wagers…
IT Auditing…
The two primary assessment
activities found in an IT audit.